Integrated report as a tool of increasing corporate transparency and investment attractiveness of a construction organization

The article deals with issues of transparency and information openness as important components of the investment attractiveness of Russian companies. Based on the analysis of the results of a study of the reporting of the largest Russian companies for 2013-2016 conducted by the Russian Regional Integrated Reporting Network, a conclusion was drawn on the low level of corporate transparency of Russian organizations engaged in the construction industry, and the absence of practice of compiling integrated reporting. The relevance and practical importance of compiling integrated reporting by Russian construction organizations is determined in order to increase their investment attractiveness, since it will provide all interested parties with information not only about the profitability of a company, but also about its social and environmental responsibility. The problems that complicate the implementation of integrated reporting in Russia are mentioned. The review of scientific researches in the field of development of methodology of the integrated reporting and development of methods of formation of the integrated report is presented. Proposals on the stages of preparation of the integrated report are formulated, a detailed sequence of organizational procedures is proposed. The tasks of further research into the formation of the management accounting system of the construction organization as the information base of integrated reporting are determined.